TaxTMI 
TaxTMI 
Persons covered
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....nment of Japan and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed on March 7, 1989, as amended by the Protocol signed on February 24, 2006 and the Protocol signed on December 11, 2015 (hereinafter referred to as "the Convention"), as modified by the Multilateral Convention to Impleme....
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....ed in boxes throughout this document in the context of the relevant provisions of the Convention. In this document, changes to the text of the provisions of the MLI have been made to conform the terminology used in the MLI to the terminology used in the Convention (such as changes from "Covered Tax Agreement" to "Convention" and changes from "Contracting Jurisdiction"....
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....sions of the MLI shall have effect in each Contracting State with respect to the Convention: (a) in Japan: (i) with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after January 1, 2020; and (ii) with respect to all other taxes levied by Japan, for taxes levied with respect to taxable periods beginning on....
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.... of Japan and the Government of the Republic of India, Desiring to conclude a new Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, The following preamble text described in paragraph 1 of Article 6 of the MLI is included in the preamble of the Convention: Article 6 - Purpose of a Covered Tax Agreement Intending to eliminate do....